刚才查了一下，大概是这样：
Gift tax is not an issue for most people
The person who makes the gift files the gift tax return, if necessary, and
pays any tax.
If someone gives you more than the annual gift tax exclusion amount ($14,000
in 2015 and 2016), the giver must file a gift tax return. That still doesn
’t mean they owe gift tax.
For example, say someone gives you $20,000 in one year, and you and the
giver are both single. The giver must file a gift tax return, showing an
excess gift of $6,000 ($20,000 – $14,000 exclusion = $6,000).
Each year, the amount a person gives other people over the annual exclusion
accumulates until it reaches the lifetime gift tax exclusion.
Currently, a taxpayer does not pay gift tax until they have given away over
$5.43 million in their lifetime (2015).
